1.audit 审计 S 01wwZ
2.attestation 鉴证 1&)_(|p[C
3.credibility 可信赖程度 mj,fp2D;%
4.audit of financial statements 财务报表审计 WOytxE
5.agreed-upon procedures 执行商定程序 f|7u_f
6.high levels of assurance 高水平保证 )9nElb2
7.compilation 编制 >`T5]_a
8.reliability 可靠性 b`mj_b
9.relevance 相关性 hZ\+FOx;
10.professional skepticism 职业谨慎 ug&[ IL~lc
11.objectivity 客观性 wo^Sy41bF
12. professional competence 专业胜任能力 3TuC+'`G
13.Senior/CPA-in-charge 项目经理 ,w)p"[^b
14.audit engagement letter 业务约定书 &Vk; VM`5
15.recurring audit 连续审计 Y}R}-+bD/
16.the client 委托人 LJzH"K[Gg6
17.change CPA 更换注册会计师 HL{$ ^l#v
18.the existing CPA 现任注册会计师 D%/8{b:
19.the successor CPA 后任注册会计师 t2{~bzq1X
20.the preceding CPA前任注册会计师 ~[PKcEX
21.issue the audit report 出具审计报告 } /^C|iS7
22.expert 专家 K`:=]Z8
23.the board of directors 董事会 Y;J *4k]
24.knowledge of the entity‘ s business 了解被审计单位情况 $So%d9k
25.assess material misstatement risks评估重大错报风险 mz7l'4']+
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7Hw<ojkt
27.a general knowledge of —— 初步了解―――的情况 )|#%Czd4
28.a more knowledge of—— 进一步了解的情况 ni CE\B~
29.the prior year‘s working papers 以前年度工作底稿 - 0HkT Y
30.minutes of meeting 会议纪要 (zo^Nn9VJ
31.business risks 经营风险 _Tm0x>EM
32.appropriateness 适当性 Yn51U6_S
33.accounting estimate 会计估计 3NK ^AaTK
34.management representations 管理层声明 "E!mva*NU
35.going concern assumption 持续经营假设 Tp%(I"H'_;
36.audit plan 审计计划 dx_6X!=.J
37.significant audit areas 重点审计领域 vxlOh.a|/L
38.error 错误 -f(/B9}
39.fraud舞弊 g<*jlM1r
40.modified or additional procedures 修改或追加审计程序 o,Z{ w"
41.misappropriation of assets 侵占资产 w2gf&Lc\
42.transactions without substance 虚假交易 V2&^!#=s
43.unusual pressures 异常压力 /!FWuRe^
44.the suspected noncompliance 涉嫌存在违法行为 rx~[Zs+*
45.materialiy 重要性 yYJY;".H
46.exceed the materiality level 超过重要性水平 qztV,R T
47.approach the materiality level 接近重要性水平 /)|X.D
48.an acceptably low level 可接受水平 9|r* pK[
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 Ps[$.h
50.misstatements or omissions 错报或漏报 tl8O6`<Z
51.aggregate 总计 ]5CNk+`'
52.subsequent events 期后事项 6)RbPPeE
53.adjust the financial statements 调整财务报表 V-O(U*]
54.perform additional audit procedures 实施追加的审计程序 VkmRh,T
55.audit risk 审计风险 `\$8`Zb;
56.detection risk 检查风险 {i{xo2<1"
57.inappropriate audit opinion 不适当的审计意见 {kB `>VS
58.material misstatement 重大的错报 "`tXA
59.tolerable misstatement 可容忍错报 3SG?W_
60.the acceptable level of detection risk 可接受的检查风险